The tariff classification of a decorative artificial wreath from China.

N358910 March 12, 2026 CLA-2-67:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Ryan Lickfeld Geodis USA, LLC 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a decorative artificial wreath from China. Dear Mr. Lickfeld: In your letter dated February 16, 2026, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Images were provided in lieu of a sample. The product under consideration is described as a decorative Halloween wreath, item number 492394. This wreath features black and dark purple leaves and flowers, purple pumpkins, and a black snake all attached to the molded black base. The pumpkins, snake, and base are all made from plastic. The leaves and flowers are constructed from polyester fabric. You indicate the wreath has elements bound together with wire and that glue was used for its assembly. It has a diameter of approximately 24 inches. In your request, you state that you believe the correct classification for this item is 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a Halloween decoration. We note that this product has no recognized festive motifs that would limit its use only to Halloween. As such, we find this wreath is more appropriately classified under heading 6702. At the subheading level, we hold the opinion the polyester fabric leaves and flowers would impart the essential character to this composite good, General Rules of Interpretation 6 and 3(b) noted. The applicable subheading for this decorative artificial wreath, item number 492394, will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division